Fix-Line: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Fix-Line
Largest movements
- Receivables within one year +€21,309
up €21,309 (+157%), from €13,606 to €34,915
of which Trade receivables: +€15,461
- Cash +€9,990
up €9,990 (+156%), from €6,404 to €16,394
mainly Net result for the year (+€10,786) and Trade debts (+€9,611)
- Profit (loss) carried forward +€10,786
new in 2025: €10,786
- Trade debts +€9,611
up €9,611 (+11,344%), from €85 to €9,696
- Accrued charges and deferred income +€5,680
up €5,680 (+1,854%), from €306 to €5,986
- Tax, wage and social debts +€5,032
up €5,032 (+106%), from €4,735 to €9,767
of which Taxes: +€4,233
- Staff costs +€42,390
up €42,390 (+64,796%), from €65 to €42,455
- Gross operating margin +€35,207
up €35,207 (+149%), from €23,702 to €58,910
- Other operating charges -€2,962
down €2,962 (-48.0%), from €6,168 to €3,205
- Taxes -€1,800
down €1,800 (-39.2%), from €4,595 to €2,795
- Financial income +€962
new in 2025: €962
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,201 | €51,309 | +€31,108 | +154% |
| Current assets | 29/58 | €20,201 | €51,309 | +€31,108 | +154% |
| Amounts receivable within one year | 40/41 | €13,606 | €34,915 | +€21,309 | +157% |
| Trade receivables | 40 | - | €15,461 | +€15,461 | |
| Other amounts receivable | 41 | €13,606 | €19,454 | +€5,848 | +43.0% |
| Cash at bank and in hand | 54/58 | €6,404 | €16,394 | +€9,990 | +156% |
| Deferred charges and accrued income | 490/1 | €191 | - | -€191 | |
| Total equity and liabilities | 10/49 | €20,201 | €51,309 | +€31,108 | +154% |
| Equity | 10/15 | €14,345 | €25,130 | +€10,786 | +75.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €12,845 | €12,845 | = | 0.0% |
| Distributable reserves | 133 | €12,845 | €12,845 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €10,786 | +€10,786 | |
| Amounts payable | 17/49 | €5,856 | €26,179 | +€20,323 | +347% |
| Amounts payable within one year | 42/48 | €5,550 | €20,193 | +€14,643 | +264% |
| Trade debts | 44 | €85 | €9,696 | +€9,611 | +11,344% |
| Suppliers | 440/4 | €85 | €9,696 | +€9,611 | +11,344% |
| Taxes, remuneration and social security | 45 | €4,735 | €9,767 | +€5,032 | +106% |
| Taxes | 450/3 | €4,735 | €8,968 | +€4,233 | +89.4% |
| Remuneration and social security | 454/9 | - | €799 | +€799 | |
| Other amounts payable | 47/48 | €730 | €730 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €306 | €5,986 | +€5,680 | +1,854% |
| Remuneration, social security and pensions | 62 | €65 | €42,455 | +€42,390 | +64,796% |
| Other operating charges | 640/8 | €6,168 | €3,205 | -€2,962 | -48.0% |
| Gross operating margin | 9900 | €23,702 | €58,910 | +€35,207 | +149% |
| Operating profit (loss) | 9901 | €17,469 | €13,249 | -€4,220 | -24.2% |
| Financial income | 75/76B | - | €962 | +€962 | |
| Recurring financial income | 75 | - | €962 | +€962 | |
| Financial charges | 65/66B | €29 | €630 | +€600 | +2,049% |
| Recurring financial charges | 65 | €29 | €630 | +€600 | +2,049% |
| Profit (loss) for the period before taxes | 9903 | €17,440 | €13,581 | -€3,858 | -22.1% |
| Income taxes | 67/77 | €4,595 | €2,795 | -€1,800 | -39.2% |
| Profit (loss) for the period | 9904 | €12,845 | €10,786 | -€2,059 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,845 | €10,786 | -€2,059 | -16.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.